Ventas a plazos. En el sistema de ventas a plazos con pagos periódicos, los activos movibles, así sean bienes raíces o muebles, deben declarse (sic) y se computan por el valor registrado en libros, en el último día del año o período gravable.
Decreto 2053 de 1974 →In force
Article 121
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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